DESENVOLVIMENTO E AVALIAÇÃO DE INSTRUMENTO DE PESQUISA SOBRE RISCO E CUSTO AMBIENTAL

UERJ Mestrado em Ciencias Contabeis. Revista de Contabilidade (Print)

Fenker¹ 

关键词: Environmental risks;    Environmental management costs;    Environmental strategy;    Methodology;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Universidade do Estado do Rio de Janeiro * Faculdade de Administracao e Financas

【 摘 要 】

How develop and validate a questionnaire for a survey to identify environmental risks, environmental  costs management and its relations is the subject of this article. A questionnaire was developed, using a Likert scale type approaching. The questionnaire was submitted to the double evaluation: (1) for three judges, by Validity Contents Coefficient (VCC) involving three dimensions: Practical relevancy, Clarity, and Theoretical Dimension and (2) reverse speed-test, by the application of the questionnaire to 22 individuals, having calculated the Cronbach’s Alpha. The questionnaire evaluation shows its validity, because its VCC is high for majority of questions and satisfactory reliability, measured by Cronbach’sAlpha. The speed-test indicates possible improvements, as risk measure by proxy related to management. Keywords: Environmental risks; Environmental management costs; Environmental strategy; Methodology

【 授权许可】

CC BY